2018 (12) TMI 1174

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....te) For the respondent: Shri L. Patra, Asst. Commr.(AR) ORDER Per: Ramesh Nair The issue involved is that whether the appellant availing area based exemption under notification 39/01-CE dated 31/07/2001, is entitled for refund of the amount of Education Cess and Secondary & Higher Education Cess paid from PLA. 2. Shri Aditya Tripathi, Ld. Counsel appearing on behalf of appellant sub....